Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen
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Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen

Steuerfolgen in Praexistenten Zivilrechtlichen Ausgleichsanspruchen


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About the Book

Im Rahmen zivilrechtlicher Anspruchsbeziehungen stellt sich immer wieder die Frage, ob und wie steuerliche Be- oder Entlastungen einer Partei den Anspruchsinhalt beeinflussen konnen. Trotz der immensen praktischen Bedeutung werden hierzu bislang lediglich Einzelprobleme erortert. Constantin Kemper nimmt dies zum Anlass, einen ubergreifenden Ansatz fur das besonders relevante Schadens- und das Bereicherungsrecht zu entwickeln. Dabei zeigt sich, dass eine uberzeugende zivilrechtliche Losung nur gelingt, wenn die Wertungen des Zivil-, Steuer- und Verfassungsrechts aufeinander abgestimmt werden. Insbesondere dem steuerlichen Leistungsfahigkeitsprinzip kommt eminente Bedeutung zu: Es fuhrt dazu, dass ein zivilrechtlicher Ausgleich aufgrund steuerrechtsinterner Kompensationswirkungen oftmals gar nicht geboten ist. Dies belegt der Autor anhand konkreter Beispiele aus dem Einkommen-, Umsatz- und Gewerbesteuerrecht.


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Product Details
  • ISBN-13: 9783161598029
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 231 mm
  • No of Pages: 617
  • Series Title: Veroffentlichungen Zum Steuerrecht
  • Sub Title: Eine Studie Am Beispiel Des Schadens- Und Bereicherungsrechts
  • Width: 155 mm
  • ISBN-10: 3161598024
  • Publisher Date: 01 Feb 2021
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Spine Width: 43 mm
  • Weight: 1103 gr


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